残疾人保障金-成都会计培训-聚焦会计职称考试（初级/中级）、注册会计师（CPA）、税务师等认证培训，同时提供多行业真账实操、财务数据分析等职业技能提升课程，满足学员从入门到精通的进阶需求！

1 第一章残疾人保障金
1. 第一节什么是残保金
  
  00:00:00
2. 第二节征收对象与征收机关
  
  00:03:13
3. 第三节残保金的免征范围
  
  00:13:51
4. 第四节残保金的计算
  
  00:27:13
5. 第五节残保金的申报、征缴流程
  
  00:26:03
6. 第六节残保金的账务处理
  
  00:01:10
7. 第七节安排残疾人就业的企业可以享受的税收优惠
  
  00:17:05

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